https://www.taxtmi.com/acts?id=5351 Article 3 defines the Convention's key terms: territorial scope by specifying what constitutes each Contracting State including maritime zones; tax as the relevant State tax excluding penalties; and categories of taxable persons and entities by defining "person," "company," "enterprise," and "national." It limits "international traffic" to qualifying transport operations and names each State's competent authority. Any term not defined takes its meaning from the domestic tax law of the applying State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 14:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5351 Article 3 defines the Convention's key terms: territorial scope by specifying what constitutes each Contracting State including maritime zones; tax as the relevant State tax excluding penalties; and categories of taxable persons and entities by defining "person," "company," "enterprise," and "national." It limits "international traffic" to qualifying transport operations and names each State's competent authority. Any term not defined takes its meaning from the domestic tax law of the applying State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5351